61.assessed level of material misstatement risk 重大错报风险的评估水平 gm7 [m}
62.simall business 小规模企业 q;QE(}.g
63.accounting system 会计系统 o8N,mGj}
64.test of control 控制测试 PyM59v
65.walk-through test 穿行测试 7
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66.communication 沟通 /NQ
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67.flow chart 流程图 jm,c Vo
68.reperformance of internal control 重新执行 ?$ M:
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69.audit evidence 审计证据 @oQ"FLF.
70.substantive procedures 实质性程序 D|IS@gWa
71.assertions 认定 _a zJ>
72.esistence 存在 a( SJ5t?-2
73.occurrence 发生 -{NP3zy
74.completeness 完整性 u0nIr9
75.rights and obligations 权利和义务 2Wr^#PY60
76.valuation and allocation 计价和分摊 W:O p\
77.cutoff 截止 M# cJ&+rP
78.accuracy 准确性 +nL#c{
79.classification 分类 XUTsW,WC
80.inspection 检查 gB]jLe
81.supervision of counting 监盘 B{>x
82.observation 观察 ZNJ<@K-
83.confirmation 函证 UvuAN:'
84.computation 计算 bmO(tQS$5
85.analytical procedures 分析程序 ]E#W[6'VtB
86.vouch 核对 j8;Uny9
87.trace 追查 =A(Az
88.audit sampling 审计抽样 e//jd&G